Title 19 — Public Finance
34 chapters · 998 sections in this title.
Ark. Code Ann. § 19-27-221 Department of Human Services Consolidated Cost Revolving Fund
1.9K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Department of Human Services Consolidated Cost Revolving Fund”. (b) The Treasurer of State may establish a revolvi…
Ark. Code Ann. § 19-27-222 Environmental Education Fund
1.0K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Environmental Education Fund”. (b) (1) The Environmental Education Fund shall consist of that portion of moneys tr…
Ark. Code Ann. § 19-27-223 Abandoned Mine Reclamation Fund
0.5K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Abandoned Mine Reclamation Fund”. (b) The fund shall consist of moneys received through a grant from the United St…
Ark. Code Ann. § 19-27-224 Surface Coal Mining Operation Fund
0.7K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Surface Coal Mining Operation Fund”. (b) The fund shall consist of application and permit fees for surface coal mi…
Ark. Code Ann. § 19-27-225 Lead-Based Paint-Hazard Fund
1.0K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Lead-Based Paint-Hazard Fund”. (b) The Lead-Based Paint-Hazard Fund shall consist of:(1) All moneys remaining in t…
Ark. Code Ann. § 19-27-226 Solid Waste Performance Bond Fund
0.5K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Solid Waste Performance Bond Fund”. (b) The fund shall consist of all forfeitures collected under the Arkansas Sol…
Ark. Code Ann. § 19-27-227 Juvenile Detention Facilities Operating Fund
0.4K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Juvenile Detention Facilities Operating Fund”. (b) The Juvenile Detention Facilities Operating Fund shall consist …
Ark. Code Ann. § 19-27-228 Research Development Fund
0.8K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Research Development Fund”. (b) The Research Development Fund shall consist of:(1) Funds transferred from the High…
Ark. Code Ann. § 19-27-229 Revenue Local Tax Revolving Fund
0.6K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Revenue Local Tax Revolving Fund”. (b) The fund shall consist of income taxes or any taxes not otherwise prohibite…
Ark. Code Ann. § 19-27-230 Rural Health Services Revolving Fund
0.8K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Rural Health Services Revolving Fund”. (b) The Rural Health Services Revolving Fund shall consist of funds transfe…
Ark. Code Ann. § 19-27-231 Rural Medical Clinic Revolving Loan Fund
0.5K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Rural Medical Clinic Revolving Loan Fund”. (b) The fund shall consist of moneys provided by law. (c) The fund shal…
Ark. Code Ann. § 19-27-232 City-County Tourist Facilities Aid Fund
0.7K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “City-County Tourist Facilities Aid Fund”. (b) The City-County Tourist Facilities Aid Fund shall consist of moneys …
Ark. Code Ann. § 19-27-233 Arkansas Water Resources Cost Share Revolving Fund
0.9K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Arkansas Water Resources Cost Share Revolving Fund”. (b) The fund shall consist of funds appropriated or otherwise…
Ark. Code Ann. § 19-27-234 Drug Abuse Prevention and Treatment Fund
0.9K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Drug Abuse Prevention and Treatment Fund”. (b) The Drug Abuse Prevention and Treatment Fund shall consist of:(1) T…
Ark. Code Ann. § 19-27-235 Law Enforcement and Prosecutor Drug Enforcement Training Fund
0.4K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Law Enforcement and Prosecutor Drug Enforcement Training Fund”. (b) The Law Enforcement and Prosecutor Drug Enforc…
Ark. Code Ann. § 19-27-236 County Jail Reimbursement Fund
1.2K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “County Jail Reimbursement Fund”. (b) The fund shall consist of those general revenues or general improvement funds…
Ark. Code Ann. § 19-27-237 Building Authority Division Maintenance Fund
0.9K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Building Authority Division Maintenance Fund”. (b) (1) The fund shall consist of all moneys received in connection…
Ark. Code Ann. § 19-27-238 Arkansas Medicaid Rebate Program Revolving Fund — Arkansas Medicaid Rebate Program Revolving Fund Act of 1991 — Definition
2.9K chars
(a) This section shall be known and may be cited as the “Arkansas Medicaid Rebate Program Revolving Fund Act of 1991”. (b) As used in this section, “drug manufacturer” means any person, partnership, corporation, or other institution or entity that is engaged in the production, pr…
Ark. Code Ann. § 19-27-239 Parks and Tourism Outdoor Recreation Grants Fund
0.6K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Parks and Tourism Outdoor Recreation Grants Fund”. (b) The fund shall consist of ten percent (10%) of those specia…
Ark. Code Ann. § 19-27-240 Justice Building Fund
0.5K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Justice Building Fund”. (b) The Justice Building Fund shall consist of all moneys transferred or deposited from th…
Ark. Code Ann. § 19-27-241 Trial Expense Assistance Fund
0.5K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Trial Expense Assistance Fund”. (b) The Trial Expense Assistance Fund shall consist of moneys transferred to it fr…
Ark. Code Ann. § 19-27-242 Cities in School Fund
0.5K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Cities in School Fund”. (b) The fund shall consist of those moneys transferred from the General Revenue Fund Accou…
Ark. Code Ann. § 19-27-243 Office of State Technology Revolving Fund
0.8K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Office of State Technology Revolving Fund”. (b) The fund shall consist of:(1) Nonrevenue receipts derived from ser…
Ark. Code Ann. § 19-27-244 Information Technology Reserve Fund
1.2K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Information Technology Reserve Fund”. (b) The Information Technology Reserve Fund shall consist of:(1) Those funds…
Ark. Code Ann. § 19-27-245 Technology Equipment Revolving Loan Fund
1.5K chars
(a) There is created a cash fund, as defined by § 19-4-801, to be known as the “Technology Equipment Revolving Loan Fund”. (b) The funds for the Technology Equipment Revolving Loan Fund shall consist of all moneys appropriated for the purpose of the fund, all moneys transferred t…
Ark. Code Ann. § 19-27-246 Major Industry Facilities Incentive Fund
0.5K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Major Industry Facilities Incentive Fund”. (b) The fund shall consist of those moneys transferred from the General…
Ark. Code Ann. § 19-27-247 Emergency Medical Services Revolving Fund
0.4K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Emergency Medical Services Revolving Fund”. (b) The fund shall consist of those funds that may be made available. …
Ark. Code Ann. § 19-27-248 Nursing Student Scholarship Fund
0.8K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Nursing Student Scholarship Fund”. (b) The fund shall consist of:(1) Funds appropriated for nursing student schola…
Ark. Code Ann. § 19-27-249 Geology Map Resale Revolving Fund
0.5K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Geology Map Resale Revolving Fund”. (b) The fund shall consist of moneys received from the resale of publications …
Ark. Code Ann. § 19-27-250 County Road Construction and Maintenance Revolving Fund
0.9K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “County Road Construction and Maintenance Revolving Fund”. (b) The County Road Construction and Maintenance Revolvi…
Ark. Code Ann. § 19-27-251 Arkansas Agricultural Marketing Grants Fund
0.6K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Arkansas Agricultural Marketing Grants Fund”. (b) The fund shall consist of the fees specified by § 19-43-311(b) a…
Ark. Code Ann. § 19-27-252 Wastewater Licensing Fund
0.4K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Wastewater Licensing Fund”. (b) The fund shall consist of examination, license, and license renewal fees as set ou…
Ark. Code Ann. § 19-27-253 Information Network of Arkansas Fund. [Repealed effective January 1, 2026.]
0.5K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Information Network of Arkansas Fund”. (b) The fund shall consist of all moneys received by the Information Networ…
Ark. Code Ann. § 19-27-254 Higher Education Tuition Adjustment Fund — Intent
4.5K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Higher Education Tuition Adjustment Fund”. (b) The fund shall consist of revenues allocated to the fund by law. (c…
Ark. Code Ann. § 19-27-255 Administrative Services — Client Specific Emergency Services Revolving Fund Paying Account
0.7K chars
(a) The Office of Finance and Administration of the Department of Human Services is authorized to establish and maintain as a cash fund account the Client Specific Emergency Services Revolving Fund Paying Account consisting of federal grants, aids, cash donations, reimbursements,…
Ark. Code Ann. § 19-27-256 EMS Enhancement Revolving Fund
4.9K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “EMS Enhancement Revolving Fund”. (b) The fund shall consist of revenue that may be provided by law. (c) Any funds …
Ark. Code Ann. § 19-27-257 Highway Safety Special Fund
0.4K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Highway Safety Special Fund”. (b) The Highway Safety Special Fund shall consist of those moneys transferred or dep…
Ark. Code Ann. § 19-27-258 District Court Judge and District Court Clerk Education Fund
0.6K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “District Court Judge and District Court Clerk Education Fund”. (b) The District Court Judge and District Court Cle…
Ark. Code Ann. § 19-27-259 Court Reporter's Fund
0.5K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Court Reporter's Fund”. (b) The Court Reporter's Fund shall consist of those moneys transferred or deposited from …
Ark. Code Ann. § 19-27-260 Arkansas Counties Alcohol and Drug Abuse and Crime Prevention Program Fund
0.8K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Arkansas Counties Alcohol and Drug Abuse and Crime Prevention Program Fund”. (b) The Arkansas Counties Alcohol and…
Ark. Code Ann. § 19-27-261 Waterworks Operators Licensing Fund
0.4K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Waterworks Operators Licensing Fund”. (b) The fund shall consist of fines collected under § 17-51-102. (c) The fun…
Ark. Code Ann. § 19-27-262 Judicial Fine Collection Enhancement Fund
1.4K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Judicial Fine Collection Enhancement Fund”. (b) The fund shall consist of:(1) The time-payment fees established by…
Ark. Code Ann. § 19-27-263 Higher Education Consolidation Matching Fund
0.4K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Higher Education Consolidation Matching Fund”. (b) The fund shall consist of funds made available by the General A…
Ark. Code Ann. § 19-27-264 Justice Building Construction Fund
1.6K chars
(a) There is created in accordance with §§ 19-4-801 — 19-4-805 and the Revenue Classification Law, § 19-40-101 et seq., a cash fund entitled the “Justice Building Construction Fund”, which shall be maintained in such depository bank or banks as may, from time to time, be designat…
Ark. Code Ann. § 19-27-265 Bail Bondsman Board Fund
0.5K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Bail Bondsman Board Fund”. (b) The fund shall consist of those moneys collected under §§ 17-19-111 and 17-19-301 a…
Ark. Code Ann. § 19-27-266 Health Facility Services Revolving Fund
1.4K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a special revenue fund to be known as the “Health Facility Services Revolving Fund”. (b) The fund shall consist of those fees collected under §§ 17-107-205…
Ark. Code Ann. § 19-27-267 Military Support Revolving Fund
3.0K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous revolving fund to be known as the “Military Support Revolving Fund”. (b) (1) The Military Support Revolving Fund shall consist of:(A) All f…
Ark. Code Ann. § 19-27-268 Arkansas Real Property Reappraisal Fund
5.3K chars
(a) (1) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Arkansas Real Property Reappraisal Fund”.(2) (A) The fund shall be used to pay counties and professional reapp…
Ark. Code Ann. § 19-27-269 Public Roads Incentive Fund
1.4K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Public Roads Incentive Fund”. (b) The fund shall consist of:(1) Contributions made by taxpayers for public roads p…
Ark. Code Ann. § 19-27-270 Breast Cancer Research Fund
0.7K chars
(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a miscellaneous fund to be known as the “Breast Cancer Research Fund”. (b) The fund shall consist of:(1) Twenty percent (20%) of those special revenues as …